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The Association of Certified Fraud Examiners offers one-and two-day seminars to its members throughout the year; members find out about the seminars via the association's web site or a catalog mailed on a quarterly basis. Each seminar must have at least ten registrants, but can have no more than thirty registrants. The ACFE maintains registrant records independently of each seminar since a registrant may be involved in multiple seminars over time. Association staff process seminar registrations, which may come in through the mail, over the phone or via the web site. Payment must be made in advance in one or more installments; the association does not refund registration fees for "no-shows". Each seminar has a single speaker who is paid a fixed fee regardless of the number of attendees: the speaker's fee is paid at the end of the semnar. A speaker may present the same seminar multiple times during the year, but each speaker is focused on a single seminar topic. At the end of each seminar, attendees receive a signed certificate of completion after they repond to a short quiz based on the seminar's content.Create a REA model for the registration and collection process.

Accounting Basics, Accounting

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